Section 35B in Himachal Pradesh General Sales Tax Act, 1968
35B. [ Cognizance of offences. [Section 35-B inserted vide Act No. 18 of 1991 Sec. 7.]
(1)No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with previous sanction of the Government or of such officer as may be authorized by a notification published in Official Gazette and no court inferior to that of a Magistrate of the first class shall try any such offence.(2)All offences punishable under sub-section (1) of section 35 of this Act shall be cognizable and bailable].
